Prospective
14U.K.[F1In Schedule A1 to the Capital Allowances Act 2001 (first-year tax credits), in paragraph 17(1)(b) after “sick pay,” there is inserted “ or ”.]
Textual Amendments
F1Sch. 3 para. 14 repealed (with effect in relation to expenditure incurred on or after 1.4.2020 for corporation tax purposes or 6.4.2020 for income tax purposes) by Finance Act 2019 (c. 1), s. 33(2)(c)(viii)(5)